Arrêté n° 00017/MINFI du 16 juillet 2025 fixant les modalités d'affectation et de répartition de certaines taxes spécifiques dans le secteur minier

REPUBLIC OF CAMEROON PEACE - WORK - FATHERLAND ORDER N° 00017 /MINFI OF 16 JUL 2025 LAYING DOWN THE TERMS AND CONDITIONS FOR THE ASSIGNMENT AND DISTRIBUTION OF SOME SPECIFIC LEVIES IN THE MINING SECTOR

THE MINISTER OF FINANCE,

Mindful of the Constitution;

Mindful of Instrument No. 8/65-UDEAC-37 of 14 December 1965 on the CEMAC Customs Code and subsequent amendments;

Mindful of Law no. 96/12 of 05 August 1996 on the framework law for environmental management;

Mindful of Law no. 98/015 of 14 July 1998 on establishments classified as dangerous, unhealthy or inconvenient;

Mindful of Law n°2002/003 of 19 April 2002 on the General Tax Code, and its subsequent amendments;

Mindful of Law no. 2023/014 of 19 December 2023 on the Mining Code;

Mindful of Ordinance 74/1 of 06 July 1974 on land tenure;

Mindful of Ordinance 74/2 of 06 July 1974 on land tenure;

Mindful of Order no. 92/089 of 04 May 1992 to specify the duties of the Prime Minister, amended and supplemented by Order no. 95/145 bis of 04 August 1995;

Mindful of Order no. 2011/408 of 09 December 2011 to organise the Government, amended and supplemented by Order no. 2018/190 of 02 March 2018;

Mindful of Order n°2019/001 of 04 January 2019 appointing a Prime Minister, Head of Government,

HEREBY ORDERS AS SET BELOW:

CHAPTER I

GENERAL PROVISIONS

ARTICLE 1.- (1) This Order sets out the procedures for distributing the proceeds of surface area royalties and State concession fees, ad valorem tax and extraction tax.

(2) It is issued pursuant to the provisions of Articles 25, 133 and 135 of Law n°2023/014 of 19 December 2023 relating to the Mining Code.

ARTICLE 2.- Revenue collected in respect of surface area royalties, State concession fees, ad valorem tax and extraction tax for all mineral substance exploitation activities shall be distributed and assigned as follows:

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a. For the annual surface area royalty :

• sixty per cent (60%) to the Public Treasury;
• three per cent (3%) to the mining sector development fund;
• three per cent (3%) to the fund for the rehabilitation of mining and quarry sites;
• eight per cent (8%) to the Mining Administration for technical and administrative monitoring;
• five per cent (5%) to the National Mining Corporation;
• one per cent (1%) to the Presidency of the Republic;
• one per cent (1%) to the Prime Minister's office;
• two per cent (2%) for the benefit of the Regional and Local Authorities (for the benefit of the councils, of which 50% for the basic deduction and 50% for equalisation);
• eight per cent (8%) to the Administration in charge of the land for technical and administrative monitoring;
• eight per cent (8%) to tax authorities in respect of assessment and collection costs;